Thank you for your question -- My name is ***** ***** I would love to help you today.
The part of my job that I don't always like is telling people something that they don't want to hear. In this situation, you are being taken for a ride. It's a very, very common romance fraud scheme -- you meet, presumably online, and are dying to meet each other. You start making plans, and then things start coming up - this tax lien is a prime and very common example of the things they will claim.
The truth is that if there was a tax lien, the government would simply take the funds to pay it - however, this is not even the case. It's a lie, constructed to get you to send him the money. Then, one of two things will happen - he will disappear, or he will continue the "relationship" and have emergency after emergency until you are bled dry or cut it off yourself. Even then, they may try to extort more money from you via threats.
If you have sent this person money, contact www.ic3.gov and make a complaint and speak with local law enforcement. Honestly you won't likely get your money back but you will play a pivotal part in helping someone avoid the same fate.
Please let me know if you need anything additional. If not, please rate positive.